Laserfiche WebLink
<br />SECTION 23. DEPOSITIONS. <br /> <br />The Treasurer or any party in an investigation or hearing before the <br /> <br />Treasurer may cause the deposition of witnesses residing within or without the <br /> <br />State to be taken in the manner prescribed by law for like depositions in civil <br /> <br />actions in courts of this State and to that end compel the attendance of wit- <br /> <br />nesses and the production of books, papers, records, or memoranda. <br /> <br />SECTION 24. SALE OF BUSINESS. <br /> <br />Any person subject to the provisions of this Ordinance who shall sell <br /> <br />out his business or stock of goods, or shall quit business, shall be required <br /> <br />to file the monthly statement required herein within thirty days after the date <br /> <br />he sold out his business or stock of goods, or quit business, and his successor <br /> <br />in business shall be required to withhold sufficient of the purchase money to <br /> <br />cover the amount of said taxes due and unpaid until such time as the former <br /> <br />owner shall produce a receipt from the Treasurer showing that the taxes have <br /> <br />been paid, or a certificate that no tax@s are due. If the purchaser of a busi- <br /> <br />ness or stock of goods shall fail to withhold purchase money as above provided, and <br /> <br />the taxes shall be due and unpaid after the thirty-day period allowed, he shall <br /> <br />be liable for the payment of the taxes accrued and unpaid on account of the <br /> <br />operation of the business by the former owner. <br /> <br />SECTION 25. REFUSAL TO MAKE RETURN; ESTIMATE OF TAXES; PENALTY; NOTICE; <br /> <br /> <br />ASSESSMENT. <br /> <br /> <br />25-1. If any person neglects or refuses to make a return in payment of <br /> <br />the taxes as required by this Ordinance, the Treasurer shall make an estimate, <br /> <br />based upon such information as may be available, of the amount of the taxes <br /> <br />- 15 - <br />